The article discusses the importance of accountability in the formation of learning environment in the organization, as the first priority of management today is to foster ongoing learning processes by which existing knowledge is transferred and new one appears. The issues of personnel training are now the most important in the literature on management by foreign experts. Today the concept of a learning organization is reflected in the annual reports of major companies. Information transparency, being a product of mutual learning, promotes better management of the company. The greater information transparency the company shows, the greater accountability of its managers is. Corporate reporting is becoming the most important element of the learning environment for company managers and to all interested external users. It reflects a process of dialogue interaction between the organization and the environment. Such statements can justifiably be called “interactive reporting” or “reporting dialog interaction”. The author concludes that the learning environment should include at least the following elements: a learning organization as a whole; learning accounting section; territorial self-regulating professional organizations within the national or international association; emerging interested external users.